The World Bank has published a series of reports on corporate governance as part of its project on the Reports on the Observance of Standards and Codes (ROSC). The corporate governance principles in its ROSC Reports are benchmarked against the OECD’s Principles of Corporate Governance (OECD...

The World Bank has published a series of reports on corporate governance as part of its project on the Reports on the Observance of Standards and Codes (ROSC). The corporate governance principles in its ROSC Reports are benchmarked against the OECD’s Principles of Corporate Governance (OECD...

The Sarbanes-Oxley Act has had a significant impact on the accounting profession since its enactment in 2002. Compliance costs have increased and the nature of the internal audit function has changed somewhat to accommodate the requirements of the Act. This article examines the effect the...

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how...

The editor has assembled a stellar group of experts to write about their areas of expertise. Topics include bureaucracy, corruption and tax compliance, public finance in developing economies, taxation in several former Soviet republics, Eastern Europe and China, taxation in the enlarged European...

This article partially fills the gap in the literature on the ranking of business ethics journals. It reviews past rankings and provides a more comprehensive ranking of 34 business ethics journals with the intent of making it easier for rank and tenure committees to determine the quality of...

This chapter discloses and discusses the results of the study. The first objective of the study consisted of finding the main patterns that characterize the Romanian community, related to the level of tax compliance, attitude of citizens towards accepting cheating on taxes, the perception of...